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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Cultural Gift Scheme reform

This measure is about reforms to the Cultural Gift Scheme allowing joint owners to claim relief and providing greater flexibility in tax credit allocation.

Last fetched 13 Jul 2026 · gov.uk
Documents
Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text Reforming the Cultural Gift SchemeDraft legislationapplication/pdf
At a glance
TypePolicy paper
First published13 Jul 2026
Last updated13 Jul 2026
Organisations
HM Revenue & Customs
Topics
Arts and culture
Source
Open on gov.uk
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